The invitation to comment requests input on financial key performance indicators such as EBITDA and free cash flow and how ...

Prepared at the direction of the FASB chair, the ITC is part of FASB’s research project on financial KPIs for business ...

Instead, the proposed ASU would offer greater clarity about the current interim reporting requirements. The amendments in the proposed ASU would clarify that the guidance in Topic 270, the part of the ...

The Financial Accounting Standards Board (FASB) has issued an Accounting Standards Update (ASU) that mandates new expense disclosures for public companies. Published on November 4, this update, which ...

The new standards require public companies to provide additional information about specific costs and expenses.

This strategic move aligns with the Financial Accounting Standards Board's (FASB) issuance of Accounting Standards Update (ASU) 2023-08, titled“Intangibles-Goodwill and Other-Crypto Assets (Subtopic ...

The guidance is intended to improve and clarify current guidance as opposed to fundamentally changing the nature of guidance in FASB ASC Topic 270, Interim Reporting.

The proposed update is set to impact how the carrying amounts of assets and liabilities are determined in a business ...

FASB issued a proposal on November 13 that would simplify its guidance on interim reporting, aimed at boosting the consistency and clarity of financial disclosures provided to investors on a quarterly ...

The Financial Accounting Standards Board on Tuesday published a proposed accounting standards update that would provide “targeted improvements” in how companies would account for so-called "internal ...

FASB published a proposed Accounting Standards Update (ASU) that is intended to improve the requirements for identifying the accounting acquirer in FASB ASC Topic 805, Business Combinations. The ASU ...